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HMRC internal manual

National Insurance Manual

Special Cases: International: People going to or Coming from abroad: Introduction: Rest of the World Regulations

The Social Security Contributions and Benefits Act 1992

  • Section 1(6) - liability to pay Class 1, Class1A and 2 contributions
  • Section 2(1) (a) - definition of employed earner

The Social Security (Contributions) Regulations 2001

  • Regulation 145 - Conditions as to residence or presence in GB